Digitalization and financial statements audit: future research directions and bibliographic mapping.

Digitalization and financial statements audit: future research directions and bibliographic mapping. | Research Square window.SnipcartSettings = { analytics: { enabled: false } }; (function() { var accessVector = localStorage.getItem('access_vector') || ''; window.dataLayer = window.dataLayer || []; if (accessVector) { window.dataLayer.push({ user: { profile: { profileInfo: { snid: accessVector } } } }); } })(); (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-K279D39R'); Browse Preprints In Review Journals COVID-19 Preprints AJE Video Bytes Research Tools Research Promotion AJE Professional Editing AJE Rubriq About Preprint Platform In Review Editorial Policies Our Team Advisory Board Help Center Sign In Submit a Preprint Cite Share Download PDF Research Article Digitalization and financial statements audit: future research directions and bibliographic mapping. Marina Arkhipova, Zhuldyz Dyussekeyeva This is a preprint; it has not been peer reviewed by a journal. https://doi.org/ 10.21203/rs.3.rs-6887452/v1 This work is licensed under a CC BY 4.0 License Status: Posted Version 1 posted You are reading this latest preprint version Abstract Financial statements audit is a necessary element of the market economy and the expansion of economic ties on trusting relationships. One of the latest trends in this field is the use of digital technologies. Statistical methods of data analysis, machine learning, artificial intelligence began to be used by audit companies only since 2017. At the moment, there are few publications in scientific databases with an integrated scientometric approach to identify the most significant, applicable and promising research areas in the field of financial statements audit. Analysis of modern literature using innovative methods and software products allows us to highlight areas of audit science that will have the mainstream interest to researchers and companies. The empirical basis for the study was the bibliographic information system Web of Science Core collection due to representative sample of works devoted to digitalization of financial statements audit. What are the main development vectors of research in the field of financial statements auditing? Analysis of bibliometric information and building a bibliometric-based map allowed determining the mainstream ways of development of the auditing field and the future research directions. Macroeconomics Bibliometric mapping Audit VOSviewer Financial Statements Big 4 digitalization Full Text Additional Declarations The authors declare no competing interests. Cite Share Download PDF Status: Posted Version 1 posted You are reading this latest preprint version Research Square lets you share your work early, gain feedback from the community, and start making changes to your manuscript prior to peer review in a journal. As a division of Research Square Company, we’re committed to making research communication faster, fairer, and more useful. We do this by developing innovative software and high quality services for the global research community. Our growing team is made up of researchers and industry professionals working together to solve the most critical problems facing scientific publishing. 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